Amendola Company has three employees whose monthly salaries and accumulated year - to - date wages at September 30, 2012 are as follows: The amount of federal income tax withholding for the October payroll is $800, $1, 600. and $700 for Argon, Beech, and Everly, respectively. Prepare the journal entries to record the October payroll and the employer's payroll tax expense for the month of October